You need to register your business for VAT at www.indberet.virk.dk. Please log on to E-tax for businesses (TastSelv Erhverv) to file your VAT return. Below you find information on VAT filing deadlines and how you pay your VAT.

You need to register for VAT at www.indberet.virk.dk before you file your first VAT return. You can read more about registering for VAT below on this page. It is an advantage to look into how you prepare your VAT accounts before you set out to file your VAT return.

We have prepared a step by step guide to filing a VAT return which you find below. Please note that there is also a video giving you more information on how to file your VAT return and pay your VAT.

Complete all relevant fields - entry is required in fields marked with a red *.

Click the yellow question marks for assistance.

Go to the bottom of the page and click Godkend (Accept).

Find the relevant period and select Nul indberet (Zero declaration).

All relevant fields are automatically completed with a 0.

Go to the bottom of the page and click Godkend (Accept).

We recommend that you make your payment before the deadline and no earlier than five working days before the deadline. All your business incoming and outgoing payments are registered in your tax account. If you make your payment earlier than five days before the payment deadline, it will appear as if you are entitled to a refund. This may mean that we will refund you the amount if your business owes no money to SKAT or other public authorities.

You can also find receipts for already filed VAT returns in E-tax for businesses under 'Moms' (VAT).

﻿Please also see the below video on how you file and pay your VAT (2:58 minutes).

﻿File your VAT return via SKAT's app

You may also file your VAT return and pay VAT on your mobile phone via SKAT's app. (Please note that the app is in Danish.) The app gives you access to see your VAT filing deadlines, transfer these deadlines to your personal calendar, and file and pay VAT.

This option is particularly easy to use for small or newly established businesses with simple VAT affairs or if they have nothing to file (zero VAT return) as they have not yet had purchases or sales.

Half-yearly settlement deadlines 2017/2018

You need to file a VAT return every six months if SKAT assesses your annual revenue subject to VAT to be less than DKK 5 million and if you have filed your VAT return and paid on time.

If your business is new, you need to file your VAT return quarterly for at least 18 months. Subsequently, SKAT assesses the revenue of your business and possibly changes the settlement period, requiring you to file a VAT return every six months.

Settlement period

VAT return must be filed and payment made no later than

1 January - 30 June 2017

1 September 2017

1 July - 31 December 2017

1 March 2018

1 January - 30 June 2018

3 September 2018

1 July - 31 December 2018

1 March 2019

Quarterly settlement deadlines 2017/2018

You need to file a VAT return quarterly if your business is new, if you have requested quarterly settlement, or if SKAT assesses your business's annual revenue subject to VAT to be DKK 5-50 million.

Settlement period

VAT return must be filed and payment made no later than

1 April - 30 June 2017

1 September 2017

1 July - 30 September 2017

1 December 2017

1 October - 31 December 2017

1 March 2018

1 January - 31 March 2018

1 June 2018

1 April - 30 June 2018

3 September 2018

1 July - 30 September 2018

3 December 2018

1 October - 31 December 2018

1 March 2019

Monthly settlement deadlines 2017/2018

You need to file a VAT return monthly if SKAT assesses that your business's annual revenue subject to VAT is more than DKK 50 million, or if you have requested monthly settlement yourself.

Settlement period

VAT return must be filed and payment made no later than

1 September - 30 September 2017

25 October 2017

1 October - 31 October 2017

27 November 2017

1 November - 30 November 2017

27 december 2017

1 December - 31 December 2017

25 January 2018

1 January - 31 January 2018

26 February 2018

1 February - 28 February 2018

26 March 2018

1 March - 31 March 2018

25 April 2018

1 April - 30 April 2018

25 May 2018

1 May - 31 May 2018

25 June 2018

1 June - 30 June 2018

17 August 2018

1 July - 31 July 2018

27 August 2018

1 August - 31 August 2018

25 September 2018

1 September - 30 September 2018

25 October 2018

1 October - 31 October 2018

26 November 2018

1 November - 30 November 2018

27 December 2018

1 December - 31 December 2018

25 January 2019

Deadlines for reporting EU sales exclusive of VAT 2017/2018

If you have EU sales exclusive of VAT, you need to report it every month in E-tax for businesses (TastSelv Erhverv) via the 'Moms' (VAT) menu item.

You are only required to report sales for a period if you have had EU sales exclusive of VAT during this period. You are not required to report ‘0' here.

In E-tax for businesses you can apply for permission to report sales every quarter instead of every month.

Settlement period

Quarterly

Monthly

Must be reported and paid no later than

2nd quarter 2017

August 2017

25 September 2017

3rd quarter 2017

September 2017

25 October 2017

October 2017

27 November 2017

November 2017

27 December 2017

4th quarter 2017

December 2017

25 January 2018

January 2018

26 February 2018

February 2018

26 March 2018

1st quarter 2018

March 2018

25 April 2018

April 2018

25 May 2018

May 2018

25 June 2018

2nd quarter 2018

June 2018

25 July 2018

July 2018

27 August 2018

August 2018

25 September 2018

3rd quarter 2018

September 2018

25 October 2018

October 2018

26 November 2018

November 2018

27 December 2017

4th quarter 2018

December 2018

25 January 2019

One stop VAT filing deadlines 2017/2018

If you are registered for One stop moms (One stop VAT) (see VAT mini One Stop Shop), you need to file your VAT return and pay no later than on 20th of the month after the end of a quarter.

Settlement period

VAT return must be filed and payment made no later than

3rd quarter 2017

20 October 2017

4th quarter 2017

20 January 2018

1st quarter 2018

20 April 2018

2rn quarter 2018

20 July 2018

3rd quarter 2018

20 October 2018

4th quarter 2018

20 January 2019

Nets (PBS)

If you want to pay your VAT bills via Nets (PBS), you can set up a direct debit in E-tax for businesses (TastSelv Erhverv).

Online banking

If you pay your VAT via online banking, you need to use the payment ID shown on the receipt for your VAT declaration. You can also find the payment ID under ‘Stamoplysninger' (Master data) in your tax account in E-tax for businesses (TastSelv Erhverv).

Visa/Dankort and MobilePay

On the receipt page you can choose to pay with your Visa/Dankort or via MobilePay. You have this choice no matter if you file your VAT return on your computer or mobile phone.

Foreign bank account

If you want to pay your VAT from a foreign bank account, you need to use the below IBAN, BIC/SWIFT code and account number. Remember to state your SE number (VAT registration number), for example in the comments field.

Timely payment

You pay via online banking and the payment is withdrawn from your account no later than the final due date, and if payment is made according to the bank's terms and conditions for transfers.

You pay by means of giro transfer forms no later than the final due date.

You pay by means of Nets Leverandørservice (Supplier Service) and have approved the payment transfer via E-tax for businesses no later than 4 p.m. on the banking day before the final due date.

You pay by requesting your bank to make a transfer from your account to SKAT's account no later than the day before the final due date.

Additionally, we recommend that you make your payment within the deadline and no sooner than five days before the final due date. Please see Payments to your tax account for further information.

Generally, if you are a self-employed business owner, you need to register your business for VAT. You register for VAT at www.indberet.virk.dk. Once you have registered, you will be given a CVR no. (business registration no.)/SE no. (VAT no.) and a registration certificate.

Revenue of less than DKK 50,000

If you are self-employed and your business's sales subject to VAT are less than DKK 50,000 over a 12-month period, it is up to you if you want to register for VAT.

If you register for VAT, you need to charge, declare and pay VAT even if your sales subject to VAT are less then DKK 50,000.

Revenue of more than DKK 50,000

You need to register for VAT if your business's sales subject to VAT exceeds DKK 50,000 over a 12-month period.

If you know that your sales will exceed DKK 50,000, you need to register no later than 8 days before you start your business.

Services exempt from VAT

If you sell certain services, you are exempt from VAT. As a general rule, you pay payroll tax instead of VAT. Services that are exempt from VAT include certain types of healthcare treatment services or teaching services.

You can have both sales that are subject to VAT and sales that are exempt from VAT, for example if you sell goods such as lotions and provide VAT-exempt healthcare treatment services.

Change your VAT settlement period

At www.indberet.virk.dk you can apply for a shorter VAT settlement period, for example quarterly settlement periods instead of half-yearly settlement periods. It is not possible to apply for a longer settlement period than what you already have.

Revenue threshold for VAT settlement

Annual revenue (DKK)

Settlement period

Small businesses

0-5 million

Half-yearly

Medium-sized businesses

5-50 million

Quarterly

Large businesses

More than 50 million

Monthly

SKAT can change your VAT settlement period

Each November, SKAT assesses whether your VAT settlement period is appropriate based on your VAT declarations for the most recent period from 1 July the year before until 30 June.

SKAT can only grant you longer settlement periods if you have declared and paid VAT throughout the 12-month period.

If SKAT changes your settlement period, you will be advised of the change in your digital mailbox. The change will take effect on 1 January the following year.

If your business has purchased electronic equipment (PC, mobile phone, etc.) from a wholesaler in the period of 1 July last year until 30 June this year and you have calculated your output VAT according to the rules on reverse charge, such purchases are included in the calculation of your revenue. And this revenue is the basis for changing the settlement period. However, such purchase may not be included in the revenue.

SKAT does not know the amount of such purchase and therefore we ask you to contact us if your settlement period has been changed to a shorter settlement period due to the amount of output VAT including reverse charge. Please contact SKAT by email via E-tax for businesses (TastSelv Erhverv) under the tab ‘Kontakt' (Contact) and select ‘Send besked til SKAT' (Send an email to SKAT).

Check to see if the Danish businesses you deal with are registered for VAT.

If you are selling goods or services exempt of VAT to businesses in other EU countries, you must be able to document that the buyer is a business.